section 69
85
The Manipur Goods and Services Tax Act, 2017Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST
( l) Where •• the, Commissionei: has · reasons to believe Powa- to arrest • . t:h? ?y pe,son ? CQQnitteq, any offence specified ,:lll clause [a) or clause (b) or clause (c) or clause (d) of ,. sμb--semol\,.(l) of section J32which is punishable under cla??i) or O,i) of.sab-section (l}or,sub-secticm (2) of the said section. he may,. by order, authorise any officer of S?1b\X to arrest sucbperson e; ·• (2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of $Cctio11132. the officer authorised to arrest a person shall inform s? person of the grounds· of an-est· and produce· him before a Magistrate within twenty four hours. (3) :Su'6ject1'to) the provisions of the Code of Criminal Procedure.1973,- (a) where a person ls.arrested under sub-section (1) for any offence specified ?9er sub-section { 4) of section 132, heshall be adoiiired to bail or in default of be% ?f\!arded ? the c?!=>41of the Magistrat.e; ,. (b) 'in the case of a non-toglll7.ablt ·and bailable offenct. the Deputy Commissioner or the.Assistant Commissionersruil}. for.the purpose of releasing an arrested person on baihw-otherwise. have the same po??s.J-Od be subj? totlle .. ? pi:ovisions as an o???r .. ?-c.l}9e of ?.policq station ..... • tafl908
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